Title
Ordinance to Amend Section 1.12 of the West Allis Revised Municipal Code Relating to Hotel and Motel Room Tax.
Body
The Common Council of the City of West Allis do ordain as follows:
PART I. Section 1.12 of the Revised Municipal Code of the City of West Allis is hereby amended as follows:
1.12 Hotel and Motel Room Tax.
[Ord. 6637, 11/4/2002; Ord. O-2010-0009, 2/2/2010]
(1) Imposition; Rate; Definitions. For the privilege of furnishing at retail, rooms or lodging to transients by hotel keepers, motel operators or other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, a tax of the gross receipts from the lease or rental of such accommodations, imposed upon the retailers at the rate of six percent (6%) until December 31, 2018; seven percent (7%) from January 1, 2019 to December 31, 2019; and eight percent (8%) commencing January 1, 2020 and thereafter.
(2) Monthly Report of Gross Receipts. Each retailer engaged in furnishing such accommodations, rooms or lodging, as defined in this Chapter, shall submit a monthly report to the City of West Allis Finance Division showing the gross receipts from furnishing such accommodations, rooms or lodging, along with a copy of the corresponding monthly State of Wisconsin sales tax report for the business, along with the tax of six percent (6%) until December 31, 2018, seven percent (7%) from January 1, 2019 to December 31, 2019, and eight percent (8%) commencing January 1, 2020, from the gross receipts as reported, by no later than twenty-five (25) days from the end of each calendar month for the receipts of the past calendar month.
(3) Exemption from Selective Sales Tax. Any tax imposed, as provided in Section 1.08, shall not be subject to the selective sales tax proposed by sec. 77.52(2)(a)1 of the Wisconsin Statutes.
(4) Unpaid Tax; Interest Rate; Late Filing Penalty. All unpaid taxes shall bear interest at the ...
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